BECKMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BECKMA
Largest movements
- Financial fixed assets -€3,175
no longer reported in 2025 (was €3,175)
- Stocks and contracts -€2,120
no longer reported in 2025 (was €2,120)
- Cash -€1,937
down €1,937 (-35.4%), from €5,471 to €3,534
mainly Tax, wage and social debts (-€10,625) and Debts after one year (-€4,909)
- Receivables within one year -€1,268
down €1,268 (-97.3%), from €1,303 to €36
- Tax, wage and social debts -€10,625
no longer reported in 2025 (was €10,625)
of which Remuneration and social security: -€9,732
- Debts after one year -€4,909
no longer reported in 2025 (was €4,909)
- Trade debts +€3,430
up €3,430 (+405.7%), from €845 to €4,275
- Profit (loss) carried forward +€2,775
up €2,775 (+10.2%), from -€27,102 to -€24,327
- Other debts +€2,073
up €2,073 (+12.5%), from €16,640 to €18,713
- Staff costs -€21,707
down €21,707 (-51.8%), from €41,934 to €20,227
- Gross operating margin -€17,583
down €17,583 (-42.0%), from €41,881 to €24,299
- Financial income -€707
down €707 (-96.8%), from €731 to €24
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,070 | €3,570 | -€8,500 | -70.4% |
| Fixed assets | 21/28 | €3,175 | - | -€3,175 | |
| Financial fixed assets | 28 | €3,175 | - | -€3,175 | |
| Current assets | 29/58 | €8,895 | €3,570 | -€5,325 | -59.9% |
| Stocks and contracts in progress | 3 | €2,120 | - | -€2,120 | |
| Stocks | 30/36 | €2,120 | - | -€2,120 | |
| Amounts receivable within one year | 40/41 | €1,303 | €36 | -€1,268 | -97.3% |
| Other amounts receivable | 41 | €1,303 | €36 | -€1,268 | -97.3% |
| Cash at bank and in hand | 54/58 | €5,471 | €3,534 | -€1,937 | -35.4% |
| Total equity and liabilities | 10/49 | €12,070 | €3,570 | -€8,500 | -70.4% |
| Equity | 10/15 | -€27,102 | -€24,327 | +€2,775 | +10.2% |
| Profit (loss) carried forward | 14 | -€27,102 | -€24,327 | +€2,775 | +10.2% |
| Amounts payable | 17/49 | €39,172 | €27,897 | -€11,275 | -28.8% |
| Amounts payable after more than one year | 17 | €4,909 | - | -€4,909 | |
| Financial debts | 170/4 | €4,909 | - | -€4,909 | |
| Amounts payable within one year | 42/48 | €34,263 | €27,897 | -€6,366 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €6,153 | €4,909 | -€1,244 | -20.2% |
| Trade debts | 44 | €845 | €4,275 | +€3,430 | +405.7% |
| Suppliers | 440/4 | €845 | €4,275 | +€3,430 | +405.7% |
| Taxes, remuneration and social security | 45 | €10,625 | - | -€10,625 | |
| Taxes | 450/3 | €893 | - | -€893 | |
| Remuneration and social security | 454/9 | €9,732 | - | -€9,732 | |
| Other amounts payable | 47/48 | €16,640 | €18,713 | +€2,073 | +12.5% |
| Remuneration, social security and pensions | 62 | €41,934 | €20,227 | -€21,707 | -51.8% |
| Other operating charges | 640/8 | €400 | €474 | +€74 | +18.5% |
| Gross operating margin | 9900 | €41,881 | €24,299 | -€17,583 | -42.0% |
| Operating profit (loss) | 9901 | -€452 | €3,598 | +€4,050 | |
| Financial income | 75/76B | €731 | €24 | -€707 | -96.8% |
| Recurring financial income | 75 | €731 | €24 | -€707 | -96.8% |
| Financial charges | 65/66B | €1,184 | €847 | -€337 | -28.5% |
| Recurring financial charges | 65 | €1,184 | €847 | -€337 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€905 | €2,775 | +€3,680 | |
| Profit (loss) for the period | 9904 | -€905 | €2,775 | +€3,680 | |
| Profit (loss) for the period to be appropriated | 9905 | -€905 | €2,775 | +€3,680 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.